本研究主要探討政府推行「房地合一實價課稅」政策對不動產房價產生了哪些影響，故研究的對象以台北市及新北市為主。本研究採季資料，由於「房地合一實價課稅」於2016年1月1日正式實施，因此本研究用T檢定及迴歸以不同時期來探討房地合一稅前後期間房市價量是否有所變化。研究結果顯示房屋交易量方面：研究顯示臺北市(如文山、內湖、中山)及新北市(板橋、三重、淡水)於房地合一稅實施後已有效抑制房市交易量，已達以稅制量之成效。房屋價格方面：臺北市及新北市於房地合一稅實施後均未有效抑制房價上漲。 This research aims to explore the impact of consolidated housing and land taxes on housing prices, the research scopes are Taipei city and New Taipei city. This study adopted quarterly data, since consolidated housing and land taxes is formally implemented on January 1 in 2016, this study used t test to explore whether there is significant effect after the implementation of consolidated housing and land taxes. The conclusion are as follows: consolidated housing and land taxes have positive effect on housing volume in Taipei city and New Taipei city; however, consolidated housing and land taxes can not effectively prohibit housing prices in Taipei city (Wenshan, Neihu and Zhongshan) and New Taipei city (Banqiao, Sanchong and Tamsui). Related management implications are discussed in this article as well.
